• Tax and accounting services in Poland. VAT representation. VAT Refund.
  • Advisory on Polish taxes. Compliance & Tax Planning in Poland. Start-up Business Advisory.
  • Polish Tax Agent. Fiscal representation in Poland.
  • Setting up new company. Practical aspects of doing business in Poland. Polish company benefits.
  • Business compliance in Poland.

Beginning of the 2018 Poland is going to introduce a split payment mechanism on VAT. There will be no obligation to apply the new mechanism, however the government will be encouraging the tax payers to use it. According to the project of the amendments in Polish VAT act, incentives will consist of:


a) releasing the taxpayers that are business customers (hereinafter taxpayers) from the sanctions for incorrectness in its VAT reconciliations arising from the invoices paid in the split payment mechanism,

b) releasing the taxpayers from joint and several responsibilities related to sensitive goods purchases (among others: part of steel products, fuel, heating oils, lubricating oils), and

c) granting the taxpayers, the accelerated VAT refund procedure, which will let to shorten the deadline for VAT refund from 60 to 25 days only.


The details of the changes are available in the project of the amendments to the Polish VAT law at this link: https://lnkd.in/gvp2shR Unfortunately, the content is available in Polish only.

The 9 September conference on the new 2015 VAT rules and the functioning of the Mini One Stop Shop held in Warsaw attracted some 150 participants, mainly lawyers, consultants and business representatives from the telecom, broadcasting and e-service industries. The event was hosted by the Polish tax authorities with the participation of European Commission officials from the Taxation and Customs Union Directorate General. Representatives of the Polish, Austrian, Estonian and Italian tax authorities gave presentations.


Detailed information about VAT and MOSS 2015 can be found here.

Polish VAT provisions provide three rates of VAT, which can be used to sell books, magazines and newspapers.


1. First of them is 5% VAT rate which shall be applied for:


  • specialized magazines

The specialized magazines covered by the reduced VAT rate of 5% shall be deemed to specialized magazines, by which shall be understood the printed periodicals marked with ISBN symbol, falling within PKWIU 58.14.1 code and CN 4902 code. Specialized magazines shall contain broad issues relating to cultural or artistic activities, educational, scientific, social, professional and methodical, regional or local, as well as for the blind and visually impaired, to be published no more frequently than once a week in the form of separate fascicles (numbers) of the title, whose completion is not expected, showing generally at regular intervals with a circulation of no more than 15,000 copies with exceptions: